An Agreement to Sell describes the purchaser as "Purchaser/s (which expression shall unless it be repugnant to the context or meaning thereof mean and include in the ase of an individual or individuals, his/her or their respective heirs, executors, administrators and permitted assigns". There is no dispute that stamp duty is payable at applicable rates on the Sale Deed as and when executed. However, if the original Purchaser assigns his right under the Agreement to Sell before the Sale Deed is executed for a consideration to someone else does this instrument attract any stamp duty and if so how much?
Venkat
